Sampson

MEMORANDUM **

Ronald Sampson appeals his ten-month sentence imposed for income tax evasion. He argues that the district court erred in imposing an enhancement under U.S. Sentencing Guideline (U.S.S.G.) § 2Tl.l(b)(l) without sufficient factual findings, in ordering restitution that was not contemplated by the plea agreement, and in delegating the task of determining the amount of restitution to the Internal Revenue Service. He asks the court to reverse imposition of the enhancement and to vacate the order of restitution. We affirm in part, and vacate and remand in part.

Sampson contends that the district court erred in imposing a two-level sentence enhancement under U.S.S.G. § 2Tl.l(b) for failing to report more than $10,000 in income gained as a result of criminal activity because the court based the enhancement on conduct that was only civil in nature. The district court found that the “criminal means” in this case were “the withdrawals without authorization of clients’ money from the attorney trust fund of the defendant and referred also to a “criminal taking of clients funds.” The record supports this finding, and the finding describes a crime. See Cal.Penal Code § 506 (West…